Oh, I recognize that piece. "Dr. Comet", a Japanese illustrator focusing upon, ahem, "mature" themed anthropomorphic characters (read: furry pr0n) placed a felid character briefly depicted in one of the later Tenchi Muyu series (sorry, can't remember her name ATM) in a Trek uniform. Basically, it's a "cross-over" pic'.

I'm surprised I've never seen a "PhotoShop" with the fur and "mane" colors changed to the more expected Caitian norms.